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Réponse de l'ADRC Il nous est impossible de nous prononcer sur la répartition du revenu protégé en main à l'égard d'actions à dividendes discrétionnaires sans connaître tous les faits pertinents relatifs à une situation donnée, y compris: (1) les caractéristiques des actions émises et en circulation (par exemple, le droit au reliquat des biens lors de la liquidation ou dissolution) du capital-actions d'une société; (2) le nombre d'actions émises et en circulation de chaque catégorie; (3) l'identité des détenteurs des actions émises et en circulation du capital-actions de la société; (4) les clauses pertinentes d'une convention unanime entre actionnaires qui est applicable s'il y a lieu; (5) la législation sur les sociétés qui est applicable; et, (6) le moment de l'acquisition des actions par les actionnaires. Robert Gagnon 957-2108 Le 11 octobre 2002 2002-015705 ROUND TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 35 Safe Income on Hand Attributable to Shares with Discretionary Dividends Clauses How should safe income on hand be allocated among the issued and outstanding shares of the capital stock of a corporation when the shares are included in classes of shares with discretionary dividends clauses? ...

Reasons: The partnership is a company and a resident of the United States under the Canada-United States Tax Convention. Consistent with previous approach to providing treaty benefits in respect of income earned or received by partnerships that are residents of the United States under the Canada-United States Tax Convention. ... One partner is a resident of the United States under the Canada-United States Tax Convention (the "US Treaty"); the other partner is resident in a country with which Canada does not have a tax treaty. ...

Convention read as follows: 1. Subject to the provisions of Articles XVIII (Pensions and Annuities) and XIX (Government Service), salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. ... Whether the word "person" or the word "employer" is used in subparagraph 2(b) of Article 15(Income From Employment) in Canada's income tax conventions, the intention is to determine who, in fact, is exercising the functions of employer. ... As a result, the employee would not be entitled to the exemption in paragraph 2 of Article XV of the Convention. ...

Income Tax Convention (“Canada-US Treaty”) are satisfied, Canadian-source income, profit or gain that is earned by a resident of the U.S. through an entity (other than an entity resident in Canada) that is treated as fiscally transparent for U.S. tax purposes is deemed to be derived by that U.S. resident for the purpose of the Canada-US Treaty. ... All the partners of the partnership are non-residents of Canada: some are residents of the U.S., some are residents of countries with which Canada has an income tax convention, and some are residents in countries with which Canada does not have an income tax convention. The French corporation, which is a resident of France for purposes of the Canada-France Income Tax Convention (“Canada-France Treaty”), receives dividends and interest payments from a Canadian corporation. ...

We were further informed that the provisions of the tax convention between Canada and Country A would not provide any relief in respect of the gain. ... Similarly, concerns were also raised by the fact that the ultimate purpose of the shift of ForOpco's value may have been to avoid application of the Canada-Country A tax convention in respect of a future disposition of ForOpco's shares, and instead to qualify for the relief provided under the tax convention between Country A and Country B. ...

L'alinéa 7(1)b) L.I.R. s'applique à un employé qui a transféré des droits prévus par une convention, afférents à des titres, à une personne avec qui il n'avait pas de lien de dépendance, ou en a par ailleurs disposé en faveur de cette personne. ... Une analyse détaillée de tous les contrats et les ententes est nécessaire afin de déterminer si l'employé a acquis des titres en vertu de la convention et est visé par l'alinéa 7(1)a) L.I.R. ou s'il a plutôt transféré ses droits prévues par la convention et est alors visé par l'alinéa 7(1)b) L.I.R. ...

5 October 2007 Roundtable, 2007-0243301C6 F- Prêt par une société étrangère sans intérêt Unedited CRA Tags 245(2) 247 Principales Questions: Une filiale étrangère qui gagne du revenu d'entreprise dans une juridiction n'ayant pas conclu une convention fiscale avec le Canada, prête une somme d'argent à sa société-mère qui réside au Canada et ce, sans intérêt. ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2007 Question 38 Prêt par une société étrangère Canco, une société résidant au Canada, détient toutes les actions émises et en circulation de Étrangeco, une société générant du revenu d'entreprise dans une juridiction n'ayant pas conclu avec le Canada, de convention visant à éviter la double imposition. ... Sylvie Labarre (613) 957-8981 Le 5 octobre 2007 2007-024330 ROUND TABLE ON THE FEDERAL TAXATION APFF- 2007 CONFERENCE Question 38 Loan from a Foreign Corporation Canco, a corporation resident in Canada, holds all the issued and outstanding shares of Foreignco, a corporation generating business income in a jurisdiction that did not conclude a convention for the avoidance of double taxation with Canada. ...

Income Tax Convention (the “Convention”) pursuant to the tie-breaker rules in Article IV of the Convention. ...

Principales Questions: Est-ce que le paragraphe 1100(1.1) s'applique aux conventions de location même si le bulletin d'interprétation IT-233R est annulé? ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2002 Question 18 Bien de location déterminé L'ADRC a annoncé dans les Nouvelles techniques nº 21 du 14 juin 2001 que dorénavant nous devons nous baser sur les rapports juridiques créés par une entente de location et que cette position s'applique également aux conventions de crédit-bail. ... Adèle St-Amour 998-0290 Le 11 octobre 2002 2002-015688 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 18 Specified leasing property The CCRA announced in issue No. 21 of Technical News, June 14, 2001, that from now on we should base ourselves on the legal relationships created by a rental agreement and that this position also applies to financial lease agreements. ...

Tax Convention Principal Issues: In what circumstances will a shared workspace in Canada used by a U.S. resident person, carrying on business in Canada, be considered to be a permanent establishment of the U.S. resident person in Canada, assuming Articles V(5) and V(9) of the Canada-U.S. Tax Convention do not apply? Position: Whether a shared workspace in Canada used by a non-resident results in a PE in Canada is a question of fact and would have to be made on a case-by-case basis. ... Tax Convention (“Treaty”) do not apply? Example 1. A U.S. resident consultant has a Canadian membership in the workspace and works from a shared workspace in Canada from time to time, providing services and doing sales calls to Canadian clients. ...